对旅行社营业税征管问题的调查与思考

The Investigation and Consideration of the problem conderning the Collection of Taxes on Business from Travel Agencies

近年来 ,旅游业蓬勃发展 ,从理论上说 ,相关的税收也应该出现大幅增长 ,但事实上相关税收增长并不明显 ,典型例子是旅行社营业税的增长不大。通过对旅行社营业税现状的调查 ,分析了现行税收制度及征管上存在的问题及其原因 ,在此基础上提出了应修改现行有关营业税政策 ,加强税收征管 ,规范财务管理等对策。

In recent years,the tourist trade has been developed vigorously.Theoretically,the related revenue should have been largely increased. In fact,the increase is not remarkable.One typical example is that the increase in taxes on business from travel agencies is not great.The paper suggests that the present policy of taxes on business be modified,the collection and controle of taxes be strengthened and that the financial management be conformed to the standard on the basis of investigating the current situation about the taxes on business from travel agencies and analyzing the problems and their causes of the current tax system,collection and management.